Mulya, Jevin Okta (2012) Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial,Proporsi Dewan Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Manajemen Laba pada Perusahaan Food and Beverage yang Terdaftar pada Bursa Efek Indonesia (BEI) pada Tahun 2008-2010. Undergraduate thesis, Universitas Katolik Darma Cendika.
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Abstract
Earning management is an opportunistic action performed by manager or agent in case of manipulating financial report to mislead the financial report users and people who is taking part in that financial report. This earning management arises due to agency conflicts which are caused by ownership separation between agent and owner. Basically this earning management action can be minimized through a monitoring mechanism called good corporate governance. The goal of this study is to examine the influence of good corporate governance mechanisms which are called institutional ownership, managerial ownership, independent commissioner board proportion and commissioner board size on earning management. This research derives sample from eleven food and beverage companies which are listed on Indonesia stock exchange, launching financial reports in the period of 2008 until 2010. Data analysis method used in this research is bifilar regression analysis tool, descriptive statistic analysis and classic assumption test. The result of this research reveals that (1) institutional ownership does influence significantly negative on earning management, (2) managerial ownership does influence significantly negative on earning management, (3) independent commissioner board proportion does not influence significantly on earning management and (4) commissioner board size does not influence significantly on earning management.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Earning Management, Institutional Ownership, Managerial Ownership, independent commissioner board proportion and commissioner board size. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Galuh Eka Rahmawati | ||||||||
| Date Deposited: | 29 Jun 2020 07:24 | ||||||||
| Last Modified: | 29 Jun 2020 07:24 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/316 |
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